7. An increase in appraisal costs will usually result in an increase in 2 prevention costs c. external failure costs b) internal failure costs d. opportunity costs The following costs were incurred in May, Direct materials Direct labor Manufacturing overhead Selling expenses Administrative expenses $41,000 13,000 46,000 18,000 15,000 Conversion costs during the month totaled: a $ 54,000 b. $133,000 c. $59,000 d. $87,000